Composite Benefit Rate Assessment
Composite Benefit Rates (CBR) at UCLA
UCLA is transitioning to Composite Benefit Rate assessment for employer paid benefits when UC Path goes live during FY18-19. UCLA will join a long list of large research universities that utilize the CBR methodology for charging benefits to funds. Based on employee groupings, employer paid benefits will be pooled and charged at a rate rather than the multiple benefit charges assessed today. CBRs will be charged in a consistent method as a % to all components of pay except for certain bonuses, incentives and Z payments. For a complete list of DOS codes, click here.
Benefit Charge Comparison
By % of Effort
By % of Effort
Hundreds of Individual Rates
One Composite Rate by Employee Group
Complex Formula until max reached
Simple Formula with no Maximum
What is included in CBR?
The following fringe benefits will be included in the CBR: Retirement: Matching Retirement Contribution, UCRP Supplemental Assessment, and Faculty Summer Retirement. Taxes: OASDI, Medicare, Workers Compensation, Unemployment Insurance, UCDI Insurance, PSBP Disability, and PSBP Workers Compensation. Health & Welfare: Health Insurance Contribution, OPEB Health, Dental Insurance, Vision Insurance, Benefits Administration, Employee Support Program, Core Medical Insurance, Life Insurance, Senior Management Supplement, PSBP Broker Fee, PSBP Life Insurance, and Core Life Insurance. Other benefits not mentioned above will not be part of CBR.
What are the CBR Employee Groups and Rates?
Below are the 9 UCLA CBR Employee Groups. Please use these rates to budget contract and grant award proposals for FY18-19.
Note: The FY19 employer pension contribution is a decision item at the January 24th Regents’ meeting. These rates assume no increase in employer contribution. If that changes, we will update the rates to reflect that.
Composite Benefit Employee Group
Composite Benefit Rate
HCOMP Senior Faculty
Employees & Students with Limited Benefits
How do I map employees to a benefit rate?
Be sure to complete ALL 5 steps below to ensure correct mapping of employees to CBR Employee group:
Map employee to Composite Benefit Employee Group based upon Title Code Link
For proposal budgets that use Vacation Leave rates, see rates below:
FY18-19 Vacation Leave Rate Group
Fiscal Year Faculty
Accruing Staff & Non Faculty Academics
Non-Accruing Staff & Academic Year Faculty